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44 results for “charitable trust”+ Section 2clear

Sorted by relevance

Mumbai1,976 Delhi1,667 Chennai1,119 Ahmedabad846 Bangalore817 Pune765 Karnataka619 Kolkata480 Jaipur466 Hyderabad280 Surat217 Chandigarh211 Cochin189 Amritsar163 Indore150 Rajkot149 Lucknow138 Cuttack123 Visakhapatnam111 Nagpur101 Agra65 Allahabad58 Raipur55 Jodhpur54 Patna52 Calcutta44 Telangana40 Ranchi32 SC25 Dehradun23 Panaji23 Varanasi20 Jabalpur19 Guwahati16 Kerala13 Rajasthan10 Punjab & Haryana8 Orissa6 Andhra Pradesh2 Himachal Pradesh2 T.S. THAKUR ROHINTON FALI NARIMAN1 J&K1

Key Topics

Section 12A89 Exemption26 Section 260A21 Charitable Trust17 Section 80G9 Section 118 Section 37 Section 11A7 Section 47 Section 133A

CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

ITA/111/2019HC Calcutta01 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

trust is yet to start charitable activities as defined in Section 2(ii) of the Act, 1961. Consequently, the application

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD

ITAT/111/2019HC Calcutta25 Aug 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Showing 1–20 of 44 · Page 1 of 3

5

Survey u/s 133A5

Section 12ASection 12A(1)Section 2Section 2(15)Section 80G

trust is yet to start charitable activities as defined in Section 2(ii) of the Act, 1961. Consequently, the application

COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. ASHOK KUMAR MEMORIAL TRUST

The appeals are dismissed and substantial questions

ITAT/87/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. AKLING CHARITY TRUST

The appeals are dismissed and substantial questions

ITAT/85/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. HARSH VARDHAN CHARITY TRUST

The appeals are dismissed and substantial questions

ITAT/93/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX, (EXEMPTIONS) KOLKATA vs. NAWAL KISHORE KEJRIWALCHARITY TRUST

The appeals are dismissed and substantial questions

ITAT/84/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. ALWAR CHARITY TRUST

The appeals are dismissed and substantial questions

ITAT/86/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA vs. KISHORE KANTI KHANDELWAL CHARITY TRUST

The appeals are dismissed and substantial questions

ITAT/94/2018HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

M/S. OUTOTEC (CANADA) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-2(1)

The appeals are dismissed and substantial questions

ITA/93/2018HC Calcutta17 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice